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1997 (7) TMI 223 - AT - Central ExciseExtract: .......y made for the storage batteries and had all along been classified under Item No.31 of the old Tariff we find no force in the arguments that the goods should have been classified as articles of plastics. 8. emsp Taking all the relevant considerations into account we do not find any merit in this appeal and the same is rejected. Ordered accordingly.
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